FRS 102 – The Tools Required To Ensure A Smooth Year-End

The introduction of the new financial reporting standards over the last few years has had a major impact on the housing sector and managing the transition from SORP 2010 towards the inclusion of the international standards of FRS 102 has not been without its challenges. For most housing providers, the full implementation of FRS 102 did not require a complete redesign; however, it is those who just made the bare minimum tweaks to get through that are now suffering the consequences in terms of efficiencies and productivity at year-end.

This paper aims to explore the impact of FRS 102 on the housing sector and to outline the tools that can ensure a smoother year-end process.

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